A firm is analyzing a project that requires purchasing $$150\mathrm{.}000$ of new fixed assets. When the project ends, those assets are expected to have an aftertax salvage value of $$17,000.$ How should the $$17,000$ salvage value be handled when computing the net present value of the project? As a:

Multiple Choice

reduction in the cash outflow of Time $0.$

Cash inflow prorated over the life of the project.

cash inflow for the yem following the final year of the project.

surk cost that is excluded from the net present value calculation.

cash inflow in the final year of the project.